Frequently asked questions
General tax on polluting activities (TGAP): what are the obligations?

What should I do if I stop working?

In the event of cessation of activity or a change in the operation of your business that could affect your TGAP status, you must submit a declaration to the prefect within one month of the change.

In the event of failure to file a declaration within the prescribed time limit, the above-mentioned departments will proceed with automatic taxation, to which will be added the late payment interest and surcharge provided for in the French General Tax Code ( Code des douanes , article 266 terdecies).

Should the TGAP on ICPE be abolished?

This was the government's plan as part of its simplification policy. The announcement was...